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Showing 11011110 of 59562 articles for Art. n° 23-022 and 7 July 1995

French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII ter : Taxation of professional capital gains arising from the transfer or purchase of rights relating to a company governed by articles 8 to 8 ter and carrying on a real estate business

Article 238 octies B

…of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to corporation ta…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Annexes III

Article Annexe III-23

MOTOR VEHICLE EVENTS IN WHICHCONTACT BETWEEN VEHICLES IS AUTHORISED(art. A331-22 and A331-23) Definition Events taking place on a circuit with generally used vehicles, in which contact between vehicle…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Subsection 2: Precautionary measures

Article L232-23-4

…ague, an organisation that is a signatory to the World Anti-Doping Code or one of their members; 4° And from taking part in any sporting activity involving national or international level athletes and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater K

…gs:a) To enter the transferred assets or rights on its balance sheet together with the depreciation and provisions of any kind relating thereto;b) To take the place of the trustee for the reintegratio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HO

For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HU

A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HS

Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HT

…for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Financing small-scale fishing

Article 238 bis HR

…rom deductible expenses for the purposes of calculating taxable profits. The assessment, collection and litigation of this indemnity are carried out and monitored in the same way as for direct taxes.I…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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